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《财会通讯》1996年第12期陈少勇同志《会计专业技术资格考试不宜实行单科合格制》一文(以下简称陈文)读后有不同看法,笔者仍然赞成邱波文章所持观点,对陈文观点提出以下质疑: 1、考试及格率较高,并非证明考试制度完善,同时,考试制度完善,并非要排斥及格率较高。会计资格考试制度改革的目的,也是要提高会计人员的整体素质,所以,只要是合理、不降低要求地选拔、考试,又何怕考试及格率高一点。 2、陈文中第2条理由所说“今年的考题,对于……不经过系统的复习,也能考及格。”实际未必如
“Finance and Accounting Newsletter” 12th, 1996 Comrade Chen Shao-yong “accounting professional and technical qualification examination should not be implemented single-pass qualification system,” a text (hereinafter referred to as Chen Wen) have different views after reading, I still agree with Qiu Bo articles held by the views of Chen’s point of view Put forward the following questions: 1. Higher passing rate of examinations does not prove that the examination system is perfect. Meanwhile, the examination system is perfect, and there is no need to reject the higher passing rate. The purpose of the reform of the accounting qualification examination system is also to improve the overall quality of accountants. Therefore, as long as they are reasonable, they can be selected and tested with no lowering of requirements, and even though the passing rate of the examination is a little higher. 2, Article 2 of Chen Wenzhong’s argument: “This year’s exam questions can pass the exams without systematic review.”